第10 フィリピン（アジア経済法令ニュース26-14）
2026.04.03
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- DEPARTMENT OF INFORMATION AND COMMUNICATIONS TECHNOLOGY
2026 IMPLEMENTING RULES AND REGULATIONS OF THE E-GOVERNANCE ACT (REPUBLIC ACT NO. 12254)
26.03.24付／フィリピン大学法学センター国家行政登録局（UP-ONAR）へ認証済みコピー3部を提出し、官報又は全国流通新聞において掲載された日から15日後に施行 - REPUBLIC ACT NO. 12316
AN ACT AUTHORIZING THE PRESIDENT TO SUSPEND OR REDUCE EXCISE TAX ON PETROLEUM PRODUCTS, AMENDING FOR THE PURPOSE SECTION 148 OF THE NATIONAL INTERNAL REVENUE CODE OF 1997, AS AMENDED
26.03.25付／官報又は全国流通新聞において公布された日から15日後に施行 - INSURANCE COMMISSION
CIRCULAR LETTER NO. 2026-08
SUPPLEMENTAL GUIDELINES FOR THE APPLICATION OF THE NEW FINANCIAL REPORTING FRAMEWORK, VALUATION STANDARDS, AND RISK-BASED CAPITAL FRAMEWORK
26. 03.25付／直ちに施行 - SECURITIES AND EXCHANGE COMMISSION
SEC MEMORANDUM CIRCULAR NO. 13, S. 2026
FURTHER SUPPORTING THE GROWTH AND EXPANSION OF MICRO, SMALL, AND MEDIUM-ENTERPRISES (MSMEs) BY EXTENDING DISCOUNTED RATES FOR CERTAIN FILING FEES
26.03.26付／官報又は2つ以上の全国流通新聞において完全に公布された日から直ちに施行 - BUREAU OF INTERNAL REVENUE
REVENUE MEMORANDUM CIRCULAR NO. 023-2026
CLARIFYING THE PROVISIONS OF REVENUE REGULATIONS NO. 13-2025, THE CONSOLIDATED PROVISIONS TO SIMPLIFY AND STREAMLINE THE PROCEDURES AND REQUIREMENTS RELATIVE TO THE AVAILMENT OF THE TAX EXEMPTIONS AND INCENTIVES GRANTED TO THE PARTICIPATING PRIVATE ENTITIES UNDER REPUBLIC ACT NO. 8525 (ADOPT-A-SCHOOL ACT OF 1998), REPUBLIC ACT NO. 12063 (ENTERPRISE-BASED EDUCATION AND TRAINING (EBET) FRAMEWORK ACT), AND THE TAX CODE
26.03.30付／直ちに施行 - BUREAU OF INTERNAL REVENUE
REVENUE MEMORANDUM CIRCULAR NO. 024-2026
CLARIFYING THE APPLICATION OF REVENUE MEMORANDUM CIRCULAR NOS. 5-2024 AND 38-2024 ON THE TAX TREATMENT OF CROSS-BORDER SERVICES
26.03.30付／直ちに施行
- DEPARTMENT OF INFORMATION AND COMMUNICATIONS TECHNOLOGY